Case Remanded to AO for Re-examination of TDS and IGST Payments; Appellant to Provide Revised Documentation

The Tribunal remanded the case back to the AO for further examination after the appellant's claim for TDS and IGST payments was rejected by the CIT(A). The Tribunal noted that although the payments were initially recorded incorrectly, revised documentation was provided. The AO was instructed to verify the payments and issue a refund if warranted, ensuring the appellant is given a fair opportunity to present their case. The appeal was allowed for statistical purposes, and the matter was restored to the AO for additional review.

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Issues involved:
The rejection of the appellant's claim of TDS and IGST payments in the assessment for the year 2018-19.

Summary:
The appellant filed an appeal against the order of the ld. CIT(A) challenging the rejection of the claim of TDS and IGST payments. The ld. counsel for the assessee argued that although the payments were initially shown in the wrong column, a revised Form was filed correctly indicating the payments. The ld. CIT(A) rejected the claim stating that no revised computation of total income was filed. The Tribunal found that the documentary evidence of the payments was on record and remanded the case back to the AO for proper examination and consideration of the claim. The AO was directed to verify the payments and issue a refund if due, after granting the appellant a proper opportunity to be heard. The appeal was allowed for statistical purposes, and the matter was restored to the file of the AO for further action.

Separate Judgment:
No separate judgment was delivered by the judges in this case.

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